🛫 The Checklist for Leaving Spain: Ceasing Tax Residency
Leaving Spain requires a final set of administrative and tax filings to formally break ties with the Spanish Tax Agency (AEAT) and avoid being treated as a Spanish tax resident in the years following your departure.
If you’re unsure where to begin, check out our comprehensive tax obligation strategy. Taxes in Spain Guide 2026.
🔑 Phase 1: Administrative Deregistration
These steps formally signal your departure to local and national authorities, establishing proof of non-residency.
| Task | Action Required / Form | Implication |
| 1. Deregister from the Padrón | File a request for deregistration (Baja por cambio de residencia) at your local Town Hall (Ayuntamiento). | The Certificado de Baja del Padrón is crucial documentation for the AEAT, proving the date you left the municipality. |
| 2. Notify the AEAT of Change of Domicile | File Modelo 030 (or Modelo 036/037 if you were Autónomo). | This formally changes your tax address (domicilio fiscal) to your new address outside Spain and marks you as a non-resident. Crucial for compliance. |
| 3. Update Notification Address | When filing Modelo 030, ensure you provide a valid international or permanent Spanish address for notifications. | The AEAT can inspect your previous four years of taxes. They must have a valid address to send any official correspondence. |
| 4. Deregister from Social Security | If you were self-employed (Autónomo), file for cancellation (Baja en trabajo autónomo) with the Social Security Treasury (TGSS). | Required to stop the monthly Autónomo quota payments. |
| 5. Cancel Residency Status | If you held a physical residency card (TIE) or EU Registration Certificate, formally notify the local police or Foreigner’s Office of your permanent departure. | Ensures you fulfill administrative obligations related to your immigration status. |
💰 Phase 2: Final Tax Filings & The “Exit Tax”
You must file one final IRPF return as a resident and potentially face the Spanish Exit Tax.
| Task | Form / Obligation | Deadline / Timing |
| 1. Final IRPF Return | Modelo 100 (IRPF) | April to June of the year following your departure (e.g., if you left in 2025, you file in 2026 for the 2025 tax year). |
| 2. Exit Tax Assessment | No specific form (tax is included in the final IRPF return). | Filed with your final Modelo 100. |
| 3. Exit Tax Deferral | Required if moving to an EU/EEA country, or a country with a DTA. | You can defer the tax payment, but you must report the shares and maintain reporting obligations for 10 years, or the tax becomes due immediately. |
| 4. Tax on Property Sale (If applicable) | Capital Gains Tax is assessed on the sale of property. | Retention Risk: If you sell property after leaving and are officially a non-resident, the buyer must withhold 3% of the sale price and pay it to the AEAT as a tax pre-payment. This is reconciled with your final capital gains liability. |
🌍 Phase 3: Post-Departure Obligations (IRNR)
These obligations apply in the years following your departure if you retain any Spanish ties or assets (e.g., a holiday home).
| Task | Form / Obligation | Deadline / Implication |
| 1. Non-Resident Property Tax | Modelo 210 | Annually (for imputed income) or Quarterly (for rental income). |
| 2. Modelo 720 (The Last Time) | Check if filing is still required for the year before you leave. | March 31st deadline in the final year. |
| 3. Obtain New Tax Residency Certificate | Secure the certificate from your new country of residence. | Use this certificate to defend your non-resident status if the AEAT audits you in the subsequent four years. |
